Asset Transfers After SARFAESI Notice Void, NCLAT Upholds Order Against Aaj Ka Anand Ex-Directors

The National Company Law Appellate Tribunal (NCLAT) at New Delhi on Friday held that agreements transferring a company's business after issuance of a bank recovery notice under the SARFAESI law are void and unenforceable. A bench comprising Chairperson Justice Ashok Bhushan and Technical Member Barun Mitra upheld the order passed by the National Company Law Tribunal, Mumbai, which had...

ITC Cannot Be Denied To Purchasing Dealer Solely Due To Retrospective Cancellation Of Supplier's GST Registration: Calcutta High Court

The Calcutta High Court held that Input Tax Credit (ITC) cannot be denied to a purchasing dealer merely because the supplier's GST registration was cancelled retrospectively. Justice Hiranmay Bhattacharyya noted that apart from holding that the invoice dates were after the effective date of cancellation of the registration certificate of the supplier in question, no other ground has...

MBBS Seat Row: Delhi High Court Quashes Executing Court's Order Compelling Jamia Hamdard University To Grant Consent Of Affiliation

The Delhi High Court on 17th December set aside an order dated 8th December 2025, of the Executing Court which directed Jamia Hamdard Deemed to be University to issue a Consent of Affiliation (CoA) for 150 MBBS seats at the Hamdard Institute of Medical Sciences & Research (HIMSR). The Court ruled that the executing court had acted beyond its jurisdiction by deciding matters outside the...

Income Tax Act | S.153C Trigger Starts On Handing-Over Date, Not Search Date: Delhi High Court

The Delhi High Court has dismissed an appeal filed by the Principal Commissioner of Income Tax (Central), Gurugram, upholding the Income Tax Appellate Tribunal's order which had rejected a reassessment notice issued under Section 153C of the Income Tax Act for AY 2013-14. A Division Bench of Justice V. Kameswar Rao and Justice Vinod Kumar held that the six-year block period under...

Can GST Be Levied On Medicines Supplied During In-Patient Treatment? Delhi High Court To Examine

The Delhi High Court will examine whether GST can be demanded on medicines and consumables supplied to patients as part of inpatient treatment.The court issued notice in a writ petition filed by Escorts Heart Institute and Research Centre Limited, a wholly owned subsidiary of Fortis Healthcare, challenging a GST demand of Rs 6.66 crore, along with interest and penalty. A division bench...

LiveLawBiz: Business Law Daily Round-Up: December 19, 2025

TAX “Illegal, Arbitrary & Colourable Exercise Of Power": Karnataka High Court Quashes Consolidated GST Show Cause Notice Clubbing Multiple FYsSVLDR Scheme Can't Be Invoked For Fresh SCN Issued After Deadline Even If Arising From Same Dispute: Delhi High CourtWrit Petition Not Maintainable After GSTAT Becomes Functional; Assessees Must Avail Remedy U/S 112 GST Act: Orissa High CourtGST Act...

IPR Disputes On Same Issues Can Be Heard Together Even If Pending in Non-Commercial Courts: Delhi High Court

The Delhi High Court has recently ruled that intellectual property disputes involving the same or overlapping issues should be heard together to prevent parallel cases and conflicting decisions, even if some of those cases are pending before non-commercial courts. The court said its power to transfer cases under the Code of Civil Procedure is broad and continues to apply to intellectual...

Claimant Can Pursue Alternate Remedy For Severed Part Of Award Without Limitation Bar: Bombay High Court

The Bombay High Court has held that time spent in earlier arbitral proceedings can be excluded while computing limitation, even if only part of an arbitral award is set aside and fresh proceedings arise from a different agreement. A single bench of Justice Sandeep V Marne, in an order dated December 17, 2025, said Section 43(4) of the Arbitration and Conciliation Act allows exclusion of...

Refusal Of Demand Notice at MCA-Registered Office Amounts To Valid Service: NCLAT

The National Company Law Appellate Tribunal at New Delhi has ruled that a demand notice sent by an operational creditor and returned with the postal endorsement “refused” from the corporate debtor's MCA-registered office amounts to valid service under the insolvency rules. A bench of Justice Mohd Faiz Alam Khan and Technical Member Indevar Pandey set aside an order of the National...

GST Amnesty Relief Cannot Be Granted By Tribunal, Parties Must Approach Writ Courts: NCLT Mumbai

The National Company Law Tribunal (NCLT) at Mumbai has held that it has no jurisdiction to relax conditions or grant benefits under a statutory GST immunity or amnesty scheme. Such relief, it said, can be granted only by constitutional courts exercising writ jurisdiction. A bench of Judicial Member Sushil Mahadeorao Kochey and Technical Member Prabhat Kumar said the tribunal's powers under...

Bombay High Court Bars Chandigarh Firm From Using Bunge India's 'LOTUS' Mark For Edible Oils

The Bombay High Court has permanently restrained Chandigarh-based Lotus Refinery Pvt. Ltd. and its associate entities from using the mark “LOTUS” or any deceptively similar mark for edible oils. The court held that that the adoption of an identical mark for identical goods amounted to trademark infringement and passing off of Bunge India Pvt. Ltd.'s long-standing registered trademark. In...

Home Delivery Services By E-Commerce Platforms To Consumers Exempt From GST: West Bengal AAR

The West Bengal Authority for Advance Ruling (AAR) has ruled that transportation services proposed to be provided by Flipkart India Private Limited under a new logistics model qualify as Goods Transport Agency (GTA) services and are exempt from GST when supplied to unregistered end customers under Serial No. 21A of Notification No. 12/2017–Central Tax (Rate). Flipkart...